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  • 251.
    Bågander, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Body of movement: (in)forming movement2017Licentiate thesis, monograph (Other academic)
    Abstract [en]

    In dance many choreographers uses neutral garments not to distract too much from the movement the ”natural” body performs. Still these garments paints the body with color, form, identity and movement qualities. The work exemplifies how the body can extend into materiality and through this it questions the borders of the body not only in form, which is usually the case in fashion design, but also in movement qualities as temporal form. Further it high lightens the importance of awareness of movement qualities in materials of dress as they express the form. The potential of dress in dance is explored in three chapters. For each of these, materials were chosen and arranged in order to provide an additional layer to the movement that the body naturally performs, allowing material to transform the body into various figures of movement. The first part introduces the use of dress in dance and how dress acts with the moving body. The second part explores how movement with the origin in the body can extend spatially and the last part focuses on the materials ability to interpret and materialize the movement.  

    The result of this work suggest that dress has the potential in dance as both choreographic tool and movement quality of equal importance as the movement of a body in a dance performance. Further it intersects the aesthetics of dance, a temporal aesthetic, with the aesthetics of garments, as a form based aesthetic, as it suggests dress as temporal design, allowing dress to create a new body of movement.

  • 252.
    Bågander, Linnéa
    University of Borås, Faculty of Textiles, Engineering and Business.
    BODY(dress?)SPACE(room?): an exploration of dress at the intersection between body and arranged space through movement2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This work is an exploration of the spatial boundaries of dress through the moving body’s interaction with arranged space. The work aims to question the distinction that is done between a “garment” and a “room” in the context of set deign and costume design as well as “dress” and “architecture”. The work is carried out through a series of staged experiments with different materials abilities to understand, extend or transform; - Movement of the body - The spatial boundaries of the body The work is a focusing on the similarities of set and costume design and garment and architecture rather than looking up on the differences and by doing so suggesting a more dynamic relationship between the traditional definitions. It challenges both the way dress is viewed upon within the context of fashion design as well as the room is viewed upon with in the context of architecture and through this is seeking to find a new context of the body. Because of its focus on the moving body’s relationship with arranged material the work is closely linked to the field of dance performance and the field of preformance have served as dialogue when developing the work. Eventhough the work is of artistic nature it is in line with the resent developments within architecture as well as textile design questioning the contemporary and suggesting for the future.

  • 253.
    Bövik, Therese
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pålsson, Lisa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Online going offline: Why online fashion retailers expand through an offline strategy2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the previous years there has been a lot of focus on e-commerce in the fashion and clothing industry and that everything will be bought online in the future. However, several e-commerce companies have decided to expand into offline retail. This dissimilarity between theory and reality creates an interest for further research and a curiosity of how the future within retail will develop. The purpose of this research is to understand why Swedish online fashion retailers expand through an offline strategy. An Expansion Theme Model, which emerged from the theoretical framework, is used throughout the research to create a cohesive presentation of the material. In this research two case studies were conducted with e-commerce companies that are moving towards offline retail, one that is planning to open their own offline store and the other that is selling to external offline retailers. The findings present the reasons for expanding into offline retail according to the respondents in the two cases. Two reasons that were discussed in both cases were to enhance the brand image and use offline retailing as a marketing tool to reach a larger customer group and ultimately enhance the company’s profit. The findings present several problems within each case that can be solved by expanding into offline retail. The first problem is about suppliers that protect offline retailers. The second problem is about how to reach the minimum quantities that the suppliers require. The third problem is how to achieve a better negotiation power with the suppliers. The fourth problem discusses the challenge of displaying products online. The view of the future within retail is also presented, where all of the respondents agreed that the two selling channels will be more integrated in the future. Finally, the transition towards offline retail creates many new possibilities in the world of retail that is yet undiscovered and it is therefore exciting to follow this development.

  • 254.
    Calisir, Melissa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lehtinen, Anni
    University of Borås, Faculty of Textiles, Engineering and Business.
    Östberg, Frida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rebranding a century-old brand2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As customer segments age and technologies advance, many brands realize that they have to do something in order to survive and appeal to younger consumers. Oscar Jacobson, a brand that has existed since 1903, had experienced decreasing sales due to an aging customer base. A rebranding process was started when ownership of the company was shifted. The rebranding resulted in a renewed assortment, new concepts, ways of working with brand communication and adopting new communication tools.

    The purpose of this study is to examine what reasons underlie a company’s decision to rebrand, what strategies they use to do so, as well as further understanding how a new image from rebranding is communicated to customers. Research and analysis has been conducted on how internal values can be communicated externally, and how a brand can rebrand whilst keeping their heritage. The study focused on the case study company, in our case Oscar Jacobson, where facts and opinions regarding the rebranding process have been collected from the company’s management. To conclude the study, we found that when rebranding, brand elements that are weighing down the company need to be eliminated and focus should be shifted to modernizing these elements. For Oscar Jacobson, internal brand elements such as assortment needed to be evolved and changes need to mediate to the market through cohesiveness in all communication channels in order to transmit the right message to the customers.

    The design of the study is a case study, empirical material has been collected through qualitative semi-structured interviews with representatives within management positions of Oscar Jacobson. In the theoretical framework, different concepts regarding the subjects of branding, rebranding and brand communication have been discussed, in order to help us understand the concepts and to present and analyze the findings as accurate as possible.

  • 255.
    Carbonaro, Simonetta
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Goldsmith, David
    University of Borås, Faculty of Textiles, Engineering and Business.
    Branding Sustainability: Business Models in Search of Clarity2014In: The Routledge Handbook of Fashion and Sustainability / [ed] Kate Fletcher and Mathilda Tham, Oxford: Routledge, 2014Chapter in book (Other academic)
  • 256.
    Cardenas, Andrea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindeberg, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Värdering av förvaltningsfastigheter enligt IFRS 13: en komparativ studie av verkliga värdens precision i Sverige, Tyskland och Storbritannien2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Listed companies within the EU are obligated to report in accordance with the international standard IFRS since 2005. This means that listed companies as main principle, can choose fair value when reporting investment properties according to IAS 40. This standard does not give clear guidance of how fair value should be calculated and previous research argues that this has contributed to difficulties when comparing financial reports. This has affected the comparability of European real estate companies, as the absence of a general valuation standard has impelled companies to address national GAAP for guidance. There has been a demand for further guidance, which has resulted in the development of IFRS 13 Fair value measurement. The purpose of IFRS 13 is to clarify and define the meaning of fair value and how the valuation should be carried out. Despite common international standards, financial reporting in different countries is based on certain values and traditions that may affect accounting practice. Hence, the focus of this study will be companies within the real estate sector in Sweden, Germany and United Kingdom.The real estate companies in this study report their investment properties at fair value. The purpose of this study is to investigate the fair value precision over the last five years and whether IFRS 13 has had an effect on the valuation. This is examined by analyzing whether realised gains are reported when the asset is sold. Furthermore, IFRS 13 defines a value hierarchy which includes three different levels for calculating fair value and the aim of this study is to highlight at which level investment properties are reported.This study is based on a quantitative research method with a deductive approach and it is based on previous research of fair value accounting, valuation principles and the harmonization of accounting practice. Our results indicate that the examined real estate companies underestimate their reported investment properties with 10,99 percent at average. Furthermore, we do not find evidence of a significant difference in valuation precision between the examined countries, nor do we find evidence that IFRS 13 has had an effect on the precision. Our results may be explained by prudence and fear of overstating the value of the assets. However, we cannot say that this is the result of manipulation of numbers. Furthermore, the fact that we do not find any differences between Sweden, Germany and United Kingdom may be explained by a continuous harmonization process of international accounting standards. We also find that a clear majority report at fair value Level 3, though there are a few who do not disclose this information. This is remarkable, as they are obligated to do so.This thesis is written in Swedish.

  • 257. Carillo-Nieves, Danay
    et al.
    Zumalacárregui-de Cárdenas, Lourdes
    Franco-Rico, Rafael
    Sárvári Horváth, Ilona
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kinetic of biogas production from oil palm empty fruit bunches2014In: Dyna, ISSN 0012-7353, Vol. 81, no 187, p. 96-101Article in journal (Refereed)
  • 258.
    Carlander, Nathalie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vagiström, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Energianalys och förbättringsåtgärder: Axel Dahlströms Torg 32016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    För att få en tydlig bild av energiflöden i byggnaden Axel Dahlströms torg 3 utfördes en energianalys på byggnaden. Den syftade till att identifiera hur energi tillförs samt används eller bortförs byggnaden, vilket genomfördes genom balansberäkningar angående energiflöden. På så vis möjliggjordes en diskussion kring åtgärder för att energieffektivisera byggnaden. Projektet genomfördes till stor del med hjälp av antaganden baserade på litteratur, inventering av byggnad samt bestämmelser inom branschen. Eftersom balansen i slutändan skulle gå jämnt upp (tillförd energi och bortförd/använd energi ska vara lika stora) kunde resultatet till stor del kontrolleras genom att iaktta skillnaden mellan tillfört och bortfört var. I rapporten uppgick denna skillnad till ca 5 %, vilket bestämdes vara acceptabelt för rapportens ändamål. Balansen visade då att byggnadens totala årsenergibehov var 205 kWh/m2 varav 78 kWh/m2 var el. Då balansen fastställts som korrekt undersöktes en rad olika åtgärder. Dessa har samlats i rapporten till ett åtgärdspaket för effektivare energianvändning och ett bättre inneklimat. Åtgärderna behandlar system kring ventilation, belysning och värme. I den mån möjligt har eldrivet konverterats till vattenburet, då fjärrvärme föredras till uppvärmning framför el. Med presenterat åtgärdspaket beräknades byggnadens nya årsenergibehov till 150 kWh/m2. Av detta var 56 kWh/m2 elenergi. Totalt innebar åtgärdspaketet en relativ energibesparing på 27 % av dagens behov.

  • 259.
    Carlson Ingdahl, Tina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Påhlsson, Birgitta
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redovisningens roll för hållbar utveckling2015Report (Other academic)
    Abstract [sv]

    I rapporten behandlas de utmaningar och problem men även möjligheter som redovisning som fenomen har i att vara en del i att möta hållbarhetsutmaningar i samhället. Vi ger en beskrivning av dagens praxis gällande hållbarhetsredovisning och dess bristande förmåga att spegla hållbarhet eller ohållbarhet utifrån begreppet hållbar utveckling. I rapporten problematiseras också kring hållbarhetsredovisningens förmåga att spegla ett etiskt  redovisningsansvar och att identifiera problem; ekonomiskt, miljömässigt och socialt.

    Syftet med rapporten är att utifrån dagens praktik inom den externa redovisningen identifiera utmaningar och möjligheter för att åstadkomma en mer relevant redovisning som speglar organisationers betydelsefulla aktiviteter, ambitioner och resultat miljömässigt, socialt och ekonomiskt. Ett övergripande syfte är att ge en möjlig riktning för hur redovisning kan bli en betydelsefull aktör i strävan mot ökad hållbarhet.

    Rapporten visar på problematiken kring brister dels i redovisningens förmåga att spegla resultatet av organisationers hållbarhetsarbete, dels i kopplingen mellan hållbarhetsredovisningen och organisationens strategiska riktning. Ytterligare en aspekt som lyfts fram handlar om hållbarhetsredovisningens bristande koppling till begreppet hållbar utveckling. Rådande internationella finansiella ramverk för redovisning i marknadsnoterade företag och en i olika avseenden frikopplad hållbarhetsredovisning, utan uppenbar relevans för beslutsfattande internt och externt, kan utgöra ett hinder för en utveckling av redovisningen till att få en roll för hållbar utveckling. För att redovisningen ska få en ökad betydelse i detta avseende föreslås ett mer pluralistiskt angreppssätt och en mer etiskt inriktad redovisning som tydligare speglar ett vidgat redovisningsansvar.

  • 260.
    Carlson Ingdahl, Tina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Påhlsson, Birgitta
    University of Borås, Faculty of Textiles, Engineering and Business.
    The role of accounting for sustainability2015Conference paper (Other academic)
    Abstract [en]

    The presentation will be based on a report which is to be published in the report series “Styrning, organisering och ledning” at the Faculty of Textiles, Engineering and Business. The report has been presented and discussed in a research group at the faculty. The report will form the basis for the construction of research questions and a selection of empirical settings for further research with the ambition to get 1-3 articles published in scientific journals.

    In this report we address the challenges and problems but also the possibilities of accounting as a phenomena in being a part of sustainable development in society.  We describe the present practice of sustainability accounting, with a focus on external reporting, and its lack of ability to reflect sustainability or non-sustainability. We also problematize around the ability of sustainability accounting to reflect a more ethical accountability/responsibility and to identify problems in financial, environmental and social aspects.

    The purpose of the report is, facing accounting practice of today, to identify challenges and possibilities in the development of a more relevant accounting that reflects material activities, ambitions and results of an organization in the three dimensions of sustainable development. An overall purpose is to identify a possible direction of accounting to become an important actor in striving for a more sustainable society.

    The report focuses on the defaults of present sustainability accounting practice in reflecting the result of an organization´s sustainability actions and the lack of connection between the sustainability accounting and the organization´s strategies. Another obstacle for accounting to become an important actor for sustainability is the lack of connection to the definition of sustainable development. The framework of financial accounting in public companies and, in many aspects, a de-coupled sustainability accounting without obvious relevance for making decisions, internally and externally, could be a barrier in the development of accounting for sustainable development. For accounting to become an important part in this development a more pluralistic approach and a more ethical oriented accounting is suggested to reflect a wider/broadened accountability.

  • 261.
    Carlsson, Jan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mouwitz, Pia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lidström, Anna
    Another Design.
    ReDesign kläder: Förstudie2014Report (Other academic)
  • 262.
    Carlsson, Jan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Torstensson, Håkan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    Paras, Manoj K.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Re:Textile – Planning a Swedish Collection and Sorting Plant for Used Textiles2015Report (Other academic)
    Abstract [sv]

    Studien belyser följande frågor:− Finns det några realistiska förutsättningar att etablera en svensk sorteringsanläggning för insamlade textilier med hänsyn tagen till redan etablerade insamlingsstrukturer?− Vilka ar de avgörande kritiska faktorerna?− Hur ser framtiden ut?− Hur kan en framkomlig väg se ut för att etablera en lämplig strategi för en cirkulär ekonomi avseende använda textilier?Grundförutsättningar för studien:Idag bedrivs den ordnade insamlingen av textilier huvudsakligen av välgörenhetsorganisat-ioner som Myrorna, Röda Korset, etc. Av en total konsumtionsvolym på ca 13 kg/capita i Sverige (omfattande kläder och hemtextil) samlas 3-4 kg in av mestadels seriösa operatörer genom direktöverlämning eller genom insamlingscontainrar. Vissa butiker/varumärken har också kommit igång med mottagning av använda textilier, t.ex. H&M, Hemtex, Kapp-Ahl m.fl. Övriga kvantiteter (8-10 kg) har vi inte exakt kännedom om, men troligen hamnar de förr eller senare i containrar för brännbart.Motivet för de seriösa insamlingsorganisationerna att bedriva denna verksamhet är dels att skapa finansiella resurser för att kunna bedriva sin hjälpverksamhet, dels att skapa sysselsätt-ning för en växande kader av personer i arbetsträning och liknande. Detta innebär att verksam-heten i stor utsträckning bedrivs av volontärer samt av subventionerad personal vad avser ar-betskostnader. Samhällsnyttan som skapas genom detta är mycket stor och bör inte äventyras av förändringar i denna struktur. I regeringsuppdraget 2014 till Naturvårdsverket angående hantering av textilier framhålls detta också som en förutsättning.

    Den sorteringsverksamhet som bedrivs av dessa organisationer syftar till att sortera ut de bästa produkterna, som har förutsättningar att säljas genom egna butikskanaler. Ungefär 20 % av volymerna tar denna väg, och dessa har en helt avgörande ”värdeuppväxling”. Övriga 80 % exporteras till avsevärt lägre värde än de första 20 procenten.

    Eftersom välgörenhetsorganisationerna utför denna första fas på ett utomordentligt kostnads-effektivt sätt, samt därigenom skapar samhällsnytta som också är mycket kostnadseffektiv, kan vi inte se något som helst motiv att ändra på detta förhållande utan kanske istället förbättra möjligheterna att utveckla deras värdefulla arbete.

    För en regional/nationell sorteringscentral återstår alltså en potential bestående av ex-portkvantiteterna samt de volymer som hamnar i ”brännbart”.

    De beräkningar vi har utfört baseras på en sorteringsanläggning som bedrivs efter normala affärsbetingelser, dvs. avtalsenliga löner, marknadsmässiga hyror och avskrivningar samt rå-dande finansiella kostnader.

    Den kritiska volymen för en sådan anläggning har beräknats till en kapacitet om 40 ton/dag motsv. ca 50 anställda. Denna kapacitet motsvarar ca 40 % av totalförbrukningen (13 kg/ca-pita) i Västra Götaland eller ca 170 % om insamlingsnivån ligger på nuvarande ca 3 kg/capita.

    För att nå erforderlig volym krävs alltså:

    − Utökat geografiskt upptagningsområde

    − Maximerade marknadsandelar

    − Större insamlad volym per capita.

    Beaktande dagens kostnadsläge för en effektiv anläggning om 40 ton/dag samt de mark-nadsmässiga priser/intäkter som idag är för handen avseende ”2nd choice” kvantiteter är projektet inte ekonomiskt försvarbart. Kostnads/intäktsförhållandet ligger på ca 7,80 SEK/kg mot ca 6,50 SEK/kg.

    De faktorer som påverkar detta förhållande är följande:

    − Andelen förstasortering i fraktionerna (andelen är noll i vårt exempel)

    − Totalvolymerna

    − Kvalitetsfördelning. Bärbara plagg i förhållande till icke bärbart, dvs. kvantiteter för re-cycling etc.

    − Produktiviteten

    −Lönekostnaderna

    − Låga marknadspriser på framförallt material till recycling samt ”rags” (putstrasor)

    − Teknologi för hantering respektive potentiell sensorteknologi för automatisk sortering av-seende främst förekomst av skadliga kemikalier samt fiberinnehåll

    − Recyclingsteknik för återvinning av använda fiber till nya fiber; inte kommersiellt tillgäng-lig ännu

    − Vertikal integration (insamling-sortering; recyclingprocesser/second hand-retailing)Dessa förhållanden kan självfallet förändras och ändra bilden av konceptets realism.

    Slutsatser avseende marknadsutveckling:

    Beaktande att framtidens fiberbehov om mer än 200 miljoner ton/år (från nuvarande ca 90 miljoner ton/år) huvudsakligen genereras genom befolkningsökning och ekonomisk tillväxt i utvecklingsländer som utgör dagens exportmarknader, får detta till följd att dessa marknader blir självförsörjande avseende bärbara second hand-kläder. Alltså: våra exportmarknader minskar betydligt.

    De tekniker och marknader som måste utvecklas i strävan mot en lönsam cirkulär ekonomi utgörs följaktligen av

    − Sorteringsteknik som kan detektera och sortera på skadligt kemiskt innehåll respektive fiberinnehåll. Dessa två sorteringsförutsättningar är grundläggande för säkra och lönsamma produktinnovationer.

    − Nya tekniker och processer för utveckling av nya innovativa, värdeskapande produkter från både mekanisk, kemisk och termisk recycling.

    Dessa båda områden är centrala för att värdet på insamlade textilier kan öka vad avser både volym och priser.

    Förslag till fortsatt arbete; ett diskussionsscenario:Förslaget är att skapa en flexibel öppen struktur, baserad på tre grundkomponenter:

    1. Bygg upp regionala sorteringscentra som ger grundförutsättningar för insamlingsorganisationerna att bedriva sin verksamhet på ett effektivt sätt.En bra samlad sorteringsvolym (summan av varje organisations insamling och sortering)ligger lämpligtvis på ca 40 ton/dag. Vissa gemensamma funktioner kan utvecklas som t.ex. balning/packning, intern transportlogistik etc. Detta skulle ge skalfördelar utan att påverka varje organisations egna affärsprocesser. Det bör kunna vara självfinansierat genom hyror respektive sålda logistiktjänster.

    2. Skapa en agentur eller liknande med uppgift att sälja exportkvantiteter på uppdrag av insamlingsorganisationerna. Motivet skall vara att bättre kunna optimera en kundsamman-sättning som ger en optimal mix av EKONOMI – EKOLOGI – ETIK. Genom att den totalt genererade volymen blir större borde en professionell organisation kunna nå bättre totalt utfall avseende de tre E:na. Erfarenheter från vår empiri ger vid handen att det finns potential för bättre utfall. Den borde också kunna vara självfinansierad genom t.ex. provisionsintäkter.OBS. Om förutsättningarna förändras enligt vår studie kan en fysisk sorteringsanläggning strukturellt etableras och ersätta agenturen.

    3. Ovanstående punkter ger förutsättningar för att bygga upp en testbädd som är inriktad på att kunna serva företag, forskningsorganisationer etc. med kapacitet att köra betatester, som är ett nödvändigt inslag i produktutvecklingsprocessen. Eftersom Sverige saknar en infrastruktur för både subindustriell produktion av fiber och recycling av textilier är detta en viktig förutsättning för utveckling av de produkter/processer som ligger till grund för värdeutvecklingen av använda textilier.

  • 263.
    Carlsson, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intressentdialog och väsentlighetsanalys på Wästbygg: Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kraven från omvärlden om att företag ska ta ett aktivt ansvar för ett hållbart samhälle ökar hela tiden. Företagen ansvarar inte längre bara för att generera en god avkastning till sina aktieägare utan också för att agera för en hållbar utveckling. EU-direktivet som kom 2014 med krav på hållbarhetsredovisning i medlemsländerna införlivades i svensk lag den 1 december 2016 med start för räkenskapsåret 2017. Hållbarhetsredovisningen ska redogöra för hur företag arbetar med miljö, mänskliga rättigheter, sociala förhållanden och motverkande av korruption. Detta berör alla större företag i Sverige som för vart och ett av de två senaste räkenskapsåren uppfyller två av tre kriterier att ha överstigit; 350 miljoner kronor (40 miljoner Euro) i nettoomsättning, medeltalet anställda med 250 och en balansomslutning på 175 miljoner kronor (20 miljoner Euro). Wästbygg är ett entreprenad- och projektutvecklingsbolag som bygger och utvecklar logistikanläggningar, kommersiella fastigheter och bostäder. Företaget växer stadigt och har idag cirka 230 anställda. Nettoomsättningen uppnår till drygt 2 miljarder kronor. Inom de närmaste åren kommer man enligt lagen att behöva hållbarhetsredovisa. Syftet med magisteruppsatsen är att hjälpa Wästbygg att genomföra en intressentdialog och väsentlighetsanalys som är det inledande steget i en hållbarhetsredovisning enligt det internationella ramverket GRI. Resultatet ska visa på vilka hållbarhetsfrågor som intressenterna anser ska högst prioriteras och adresseras av Wästbygg. Detta kommer ligga till grund för Wästbyggs första hållbarhetsredovisning med ramverket GRI. Intressentdialogen genomfördes under våren 2017 genom webbaserad enkät, personliga intervjuer och dialog med blivande byggingenjörsstudenter. I väsentlighetsanalysen framkom det enhälligt att intressenterna anser att sociala aspekten hälsa och arbetsmiljö bör vara den högst prioriterade frågan för Wästbygg. Redan idag är frågan prioriterad då Wästbygg är ISO-certifierade enligt standarden för arbetsmiljö: OHSAS 18001. Andra hållbarhetsfrågor som intressenterna anser bör prioriteras av Wästbygg är de ekologiska aspekterna; utfasning av miljö- och hälsofarliga byggnadsmaterial och energieffektiva byggnader och byggarbetsplatser samt sociala aspekten etik och antikorruption.

  • 264.
    Carlsson, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intressentdialog och väsentlighetsanalys på Wästbygg: Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The demands from the outside world that companies should take active responsibility for a sustainable society are constantly increasing. Companies are no longer responsible for just generate a good return to their shareholders but also for acting for sustainable development. EU directive with sustainability reporting that came into force in 2014 in member countries was incorporated into Swedish law on 1 December 2016, starting for the 2017 fiscal year. The sustainability report will describe how companies work with environment, human rights, social conditions, and corruption. This concerns all major companies in Sweden who for each of the last two fiscal years meet two of three criteria to have exceeded; SEK 350 million (EUR 40 million) in net sales, average employees with 250 and a total of SEK 175 million (EUR 20 million).Wastbygg is a construction and project development company that builds and develops logistics facilities, commercial real estate and housing. The company is growing steadily and currently has approximately 230 employees. Net sales amount to just over SEK 2 billion. In the coming years, the law will require sustainability accounting.The purpose of the master's thesis is to help Wästbygg carry out an interest dialogue and essentiality analysis, which is the first initial step in a sustainability report according to the international framework GRI. The result will show which sustainability issues stakeholders consider to be most prioritized and addressed by Wastbygg. This will form Wastbygg first sustainability report with the GRI framework.The stakeholder dialogue was conducted in spring 2017 through web-based surveys, personal interviews, and dialogue with prospective building engineer students. In the material analysis it was unanimous that stakeholders felt that the social aspect of health and work environment should be the highest priority issue for Wästbygg. Already today, the issue is a priority as Wästbygg is ISO-certified according to the OHSAS 18001 standard. Other sustainability issues that stakeholders consider should be prioritized by Wastbygg ecological aspects such as phasing out of environmentally and health hazardous building materials and energy-efficient buildings and construction sites as well as the social aspect ethics and anti-corruption.

  • 265.
    Carlsson, Sofia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Claesson, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hållbarhetsrapportering inom bilindustrin: En komparativ studie av amerikanska och tyska bolag2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Sustainability reporting reflects the corporate commitments which are commonly known as Corporate Social Responsibility (CSR). The corporate commitments include economic, environmental and social aspects. Global Reporting Initiative (GRI) is a prominent organization which establishes frameworks for sustainability reporting. Their third version is called G3.1 and consists of guidelines regarding reporting principles and guidance, and standard disclosures. The standard disclosures are divided in the company´s strategy and profile, management approach, and performance indicators. A consequence of the framework from GRI not being statutory, but just optional for companies to use, is that the sustainability reports will differ from each other. Previously research has shown that international differences within traditional accounting exist, and it has to some extent been linked with the Anglo-Saxon and continental European accounting tradition. Therefore, this study includes companies from countries originating from correspondingly accounting tradition.This study aims to examine what international differences occur within sustainability reporting. One purpose is to compare companies´ reported performance indicators. Another intension is to do an in-depth examination of a number of aspects in the sustainability reports, with the ambition to find out how the companies communicate the information.The study includes sustainability reports from two North American and two German companies. The sustainability reports are all prepared regarding to G3.1 and published for the year of 2012. The examination was conducted with a content analysis and begins with a quantitative part, where the primarily objective is a comparison with the companies reported performance indicators. A qualitative inquiry about how the information in the sustainability reports is communicated is thereafter presented.The result of the study shows that differences exist between the American and the German companies´ sustainability reports. The quantitative examination indicates a social orientation among the American companies which emphasizes areas regarding community and employment conditions, in their reports. Environmental aspects are the ones most reported in both the American and German companies´ reports; an expected consequence considering that the environmental performance indicators are the most comprehensive area. No perceptible variations between the companies could be found for the economic performance indicators. Finally, the quantitative examination discloses that the German companies report a greater width of completely reported indicators in all categories of performance indicators.The most distinctive difference revealed in the qualitative examination was the presence of a stakeholder model within the sustainability reports from the German companies, while the American reports are affected by a shareholder model. It was discovered that the American companies use more financial information than the German ones, which may be due to a need of legitimization from the shareholders. Since the German companies reaches for a wider group of stakeholders, they present more general information. To conclude the qualitative examination, the American companies in this study report a higher level of details and depth in their reports compared to the German companies, who instead has less details but reports about more areas.(This thesis is written in Swedish)

  • 266.
    Carney Almroth, Bethanie M.
    et al.
    University of Gothenburg.
    Åström, Linn
    University of Gothenburg.
    Roslund, Sofia
    Petersson, Hanna
    Johansson, Mats
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Nils-Krister
    University of Borås, Faculty of Textiles, Engineering and Business.
    Quantifying shedding of synthetic fibers from textiles; a source ofmicroplastics released into the environment2017In: Environmental science and pollution research international, ISSN 0944-1344, E-ISSN 1614-7499, article id 10.1007/s11356-017-0528-7Article in journal (Refereed)
    Abstract [en]

    Microplastics in the environment are a subject of intense research as they pose a potential threat to marine organisms. Plastic fibers from textiles have been indicated as a major source of this type of contaminant, entering the oceans via wastewater and diverse non-point sources. Their presence is also documented in terrestrial samples. In this study, the amount of microfibers shedding from synthetic textiles was measured for three materials (acrylic, nylon, polyester), knit using different gauges and techniques. All textiles were found to shed, but polyester fleece fabrics shed the greatest amounts, averaging 7360 fibers/m−2/L−1 in one wash, compared with polyester fabrics which shed 87 fibers/m−2/L−1. We found that loose textile constructions shed more, as did worn fabrics, and high twist yarns are to be preferred for shed reduction. Since fiber from clothing is a potentially important source of microplastics, we suggest that smarter textile construction, prewashing and vacuum exhaustion at production sites, and use of more efficient filters in household washing machines could help mitigate this problem.

  • 267.
    Carstens, Isabelle
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kozlica, Diana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kvinnor inom Upplevelseindustrin2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden is a leading country in the world when it comes to equality between the sexes, and inthis time and age, it’s important that men and women are being treated equally and have thesame preconditions in the experience industry. Even though, in Sweden there is a majority ofmen in manager positions in the experience industry. The purpose of this thesis is to examineand analyze why the event industry is dominated by male executives, and to examine ifwomen have the same preconditions as men to reach the higher ranked positions, whenpossessing a similar level of competence.The thesis is based on a qualitative study method through semi-structured interviews witheight female CEO:s and department heads since, we wanted the respondents to have thepossibility to answer in depth as well as openly to our research questions. Within thetheoretical framework, issues such as culture within organizations, gender and leadership arebeing treated in order to answer the question; why isn’t there equality in the executivepositions in the experience industry?We have come to the conclusion that women and med does not have the same preconditionsto reach the higher ranked positions in the event industry. There is a long way to go beforethere will be a gender-neutral way of thinking in the appointment process of new managerialpositions. Despite this, it’s clear that companies during the past ten years have been starting totake equality more into consideration, and that they have realized that competence andknowledge is more important than your sex.The study is written in Swedish.

  • 268.
    Causevic, Selma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Karlsson, Andreas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Reteike, Linnea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Designa en arbetsyta: för att främja kreativitet och samarbete2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this study, the authors present their findings on how a company could design a workspace to increase creativity and teamwork. The study was undertaken, since there is current a gap in scientific research regarding the relations between the physical workspace and creativity. This case study is written with a qualitative approach with empirical data being collected from semi-structured interviews, a focus group and two different observations. The company, about which the case study is written about, works with digital signage. In the company’s work process, employees with different tasks are working together in so called cross-functional groups. However, the employees are today positioned within the office space according to their occupation, and the company is therefore in need of a space were individuals from each group can sit and work together. To meet this need, the company plans to expand their office space with a room that can accommodate such a work space and the current study is a pilot study for the design of such a room. Difficulties may appear in a workplace that constantly needs innovative ideas. A reason of this is the expectation of high performance by the employees within a limited time frame. This leads to the main aim of this study, which is to investigate factors required to increase creativity and teamwork. The study also aims to suggest how such factors may realistically be applied to the work space. The result shows that creativity and teamwork depend on both physical and psychological aspects to maximize the effect of the process. The employees are in need of customized technical implements to be able to develop their work assignments. At the same time, the employees need a quiet place to turn to when they need a short break. The social environment at the workplace is an important aspect. The employees must have the opportunity to make mistakes and to learn from these. With these criteria fulfilled, the employees are more likely to have the right mindset to increase their creativity. In the conclusion, a model, made by the authors, is presented for the most important components that are required to increase creativity and teamwork. The model provides the reader with six factors of which each and one are important to consider.

  • 269.
    Ceder Molander, Josefin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Julkunen, Hanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    E-livsmedel: Barriärer och främjande faktorer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    First of all, we want to inform the readers that this thesis is written in Swedish before addressing the abstract.The possibility to buy groceries online has been a possibility since 1996 in Sweden, but the growth of the service did actually begin a few years ago. The two latest years of shopping food online – e-grocery has become one of the most fast growing markets online, and it is still growing. More and more customers have been drawn to this type of alternative to shop food. It is a quite relatively new market in progress, both for consumers and companies and the online market has still a few obstacles to overcome, for instance the delivery time and the online payment. The consumer today is in a changing phase and starts to see the advantages of buying groceries online. In this research the barriers and advantage factors have been identified towards the online grocery shopping, in ability to examine the situation today.In order to find these barriers and the advantages of e-grocery, a case study with ICA City in Borås was an optimal approach. With the help of ICA City's digital customers, a qualitative study with focus groups was performed and a quantitative data collection with questionnaires was made. The purpose of the qualitative research was to identify barriers and the advantage factors, and the quantitative study was to measure their importance of these. These barriers and advantages have been placed against the purchase decision process to identify when and how the consumers are affected.The conclusion of this study resulted in both old and new barriers against e-Grocery. E-Grocery needs to be better developed; especially when it comes to the interface, it needs to be user friendlier, as well as inspirational. The groceries online, is today inadequate, which affects many consumers' and the shopping experience. The trading strategy must be adapted to the digital customer, which leads to the conclusion of a need for a better and stronger website to attract more and loyal customers. The biggest advantages for e-Grocery in this research were the conveniences and the time the consumers save, on not having to go to a physical store and shop for food. Many of the participants who participated saw the benefit of the e-Groceries availability, when they could buy food whenever and wherever.

  • 270.
    Cedercrantz, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harrysson, Fanny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rysslands implementering av IFRS: en jämförande studie mellan RussianAccounting Standards och internationella redovisningsregler2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An examination of previous research and consolidated financial statements, according to both the IFRS and RAS, can be scrutinized. The examination is limited to the 25 largest companies in the Russian Federation, based on facts of consistent measurement of revenue, profits, assets and market value. When the selection of companies is done, there will be an analysis comparing between the different regulations. An additional cultural perspective will be added contrasting Sweden to Russia. The results of this study show that Russian accounting has a lot of shortcomings in different aspects, which affects the ability to implement IFRS. The issues do not solely exist in the fundamental part of RAS, but also in the cultural values of the country. This makes it difficult for the companies of the Russian Federation to fully implement IFRS. The study demonstrates the big differences between the meaning of similar standards in the RAS compared to IFRS, which complicates the harmonization. One major difference between IFRS and RAS, is that IVIFRS is based on principles and RAS is based on rules. Another important difference is that IFRS put the focus on the reports to the shareholders and other stakeholders, while the RAS primarily focuses on tax management and the government. The main reason why the harmonization between the IFRS and RAS is so complicated is due to the fact that the Russian accountants’ lack both the proper knowledge and education. The companies feel insecure and unjustified, and therefore choose not to voluntarily set up financial reports according to the IFRS. From a cultural point of view, this study also shows that the Russian Federation’s lack of progress in the accounting system can be referred to the cultural basic values of the country, which are: statutory control, uniformity, conservatism and confidentiality. Contrary to this, IFRS basic values are: professionalism, flexibility, optimism and transparency. Countries such as the Russian Federation, with cultural values that differ radically compared to IFRS values, must overcome bigger barriers to successfully implement and continue to use IFRS properly.

  • 271.
    Cederholm, Linnea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zaremand, Nina
    Modifiering av fiber-PET: Genom omförestringsreaktioner2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Fiberproduktionen i världen ökar i takt med att jordens befolkning blir fler, vilket innebär ökad förbrukning av icke-förnyelsebara resurser. Samhällen påverkas även negativt, då avfallshanteringen blir en allt större belastning. Fibertypen som dominerar, och förväntas förtsätta göra det i framtiden, är polyester. Att faktiskt återvinna polyesterfiber är ovanligt. Företaget Teijin har dock utvecklat en metod för kemisk återvinning, från fiber till fiber. Detta sker genom depolymerisation ner till ursprungsmonomererna. Dessa används igen vid framställning av ny PET. Metoden kostsam samtidigt som alternativen mellan denna och energiåtervinning är få. Syftet med detta examensarbete har varit att undersöka potentialen i en alternativ återvinningsmetod. Förhoppningen är att i framtiden kunna utveckla ett mer tids- ocj kostnadseffektivt alternativ i jämförelse med den kemiska återvinningen. Metoden bygger på modifiering av PET genom omförstringsreaktioner under smältbearbetning. Genom att inkorporera segment från alifatiska polyestrar, är önskan att få ett nytt material med lägre smälttemperatur än ursprungsmaterialet. Detta kan vara eftertraktat för flera olika applikationer. Två olika fraktioner av PET, jungfrulig och kasserade polyesterfibrer, har smältbearbetats med PCL, PES eller PTS - vid viktförhållandena PET/alifatisk polyester (mass%) 70/30, 85/15 och 92,5/7,5. Reaktionerna har skett i närvaro av katalysatorn Ti(O Bu)4. De nya materialen analyserades genom DSC och TGA, för att undersöka Tm, samt eventuell viktminskning vid förhöjda temperaturer. Alla prover visade på en lägre smältpunkt i förhållande till ursprungspolyestern. Detta tros bero på omförestring, men en sänkning av molekylvikt har inte kunnat uteslutas. Detta arbete har visat på att omförestring mellan PET och annan polyester leder till sänkning av Tm. Det har kunnat konstateras att detta är en potentiell återvinningsmetod, som bör undersökas vidare. Detta projekt är initierat av Anders Persson, Univeristetslektor vid instutitionen Texiltilhögskolan på Högskolan i Borås.

  • 272.
    Cederlund, Jessica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Liedman, Katarina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Leasing: Harmonisering av leasingredovisning2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Leasing is a popular financing method and has received a lot of criticism for its accounting because it is not representing a true and fair view. This problem was one of the things on the agenda of the convergence project between IASB and FASB. The prime criticism is aimed for those companies that report under US GAAP where the standard is easy to manipulate by classify the leases as operating. The operating contracts are providing a deceptive picture by avoiding the balance sheet. The reason way this is deceptive are because the leased asset generates income for the company.The purpose of the study is to conduct a deeper discussion about the future leasing standard and its impact. Since the standard has not yet been put into use, the study contributes to increase knowledge in the area for the future standard. The study is based on a qualitative approached with quantitative and qualitative data. Different approached has been considered when collecting empirical data. The empirical data process information about leasing and calculations on the expected impact of the new standard and also discussions with the respondents.The result indicates that the new standard have a significant influence on the companies that have a large proportion of operating leases. The outcome also indicates how the key figures solidity and debt to equity ratio is being impaired through a capitalizing of operating leases. The outcome gives an increased true and fair view of the leasing standard. However financial engineering can disrupt the true and fair view.The study covers a deeper discussion about a controversial subject, but it was not until January this year the standard was publicly presented. The study therefore contributes with relevant information to the final product of the convergence project for leasing and a discussion about alternative financial engineering.This thesis is written in Swedish.

  • 273.
    Ceric, Dino
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Esfahani, Ali
    University of Borås, Faculty of Textiles, Engineering and Business.
    Optimering av produktflöde utifrån tillverkningstid och genomloppstid2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper discusses how a product flow can be optimized considering the manufacturing and cycle times. The investigation shows how a product flow consisting of different workstations can be optimized. The aim of the investigation is to illustrate a common problem in the manufacturing industry, and has resulted in reduced cycle and manufacturing times. The original cycle times were 4 days 158 minutes for the first product and 4 days 162 minutes for the second product. After optimization, the cycle time for the first product was 4 days and 80 minutes and the cycle time for the second 4 days and 107 minutes. This shows an improvement of 78 minutes for the first product and 55 minutes for the second. The original manufacturing times were measured as 101 minutes for the first product and 135 minutes for the second product. The manufacturing times after optimization were 78 minutes for the first product and 106 minutes for the second, which shows an improvement of 23 minutes and 29 minutes respectively. In conclusion, the results in this paper are generic and can be applied by other manufacturing companies.

  • 274.
    Chandolias, Konstantinos
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lignocellulosic Biorefinery for Biohydrogen and Carboxylic Acids Production in Flexible Membrane Bioreactor and Two-stage System2017In: 7th Nordic Wood Biorefinery Conference. 28-30 March 2017. Stockholm, 2017Conference paper (Other academic)
    Abstract [en]

    Lignocellulosic biorefineries can produce numerous biofuels and chemicals via the anaerobic digestion process. Although several works have been recently conducted on this field, the technology is considered new and more research efforts are required towards industrialisation. In this work, wheat straw was digested after hydrolysis with dilute phosphoric acid. The substrate was biologically converted into carboxylic acids and biohydrogen at different OLRs (4.42-17.95 g COD/L.d). The semi-continuous experiments took place at 55 °C, both in reactors with free-cells or mixed free and membrane-encased cells, According to the results, the optimum biohydrogen, acetic and isobutyric acid yields were obtained at OLR of 4.42 g COD/L.d. Moreover, the highest lactic acid production was recorded at OLR of 9.33 g COD/L.d. Furthermore, a reactor containing both free and membrane-encased cells showed 60% higher lactic acid production (at OLR of 13.42 g COD/L.d) in comparison to the conventional free cell reactor. In addition, the production of acetic and isobutyric acid was greatly improved by a two-stage system. The use of both free and encased cells in a flexible membrane system along with the two-stage system for the optimisation of the process is the main novelty of this work.

  • 275.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Research Centre for Resource Recovery.
    Pardaev, Sindor
    University of Borås, Faculty of Textiles, Engineering and Business. University of Samarkand.
    Taherzadeh, Mohammad
    University of Borås, Faculty of Textiles, Engineering and Business. Research Centre for Resource Recovery.
    Biohydrogen and carboxylic acids production from wheat straw hydrolysate2016In: Bioresource Technology, ISSN 0960-8524, E-ISSN 1873-2976Article in journal (Refereed)
  • 276.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Combined gasification-fermentation process in waste biorefinery2018In: Waste Biorefinery: Potential and Perspectives, Elsevier, 2018Chapter in book (Refereed)
    Abstract [en]

    Thermal processes of wastes lead to production of energy in form of electricity and/or heat. However, if the goal is to produce materials, thermochemical processes can be applied. These processes via e.g. gasification produce raw syngas that is a mixture of principally H2, CO and CO2, with some impurities. This raw syngas is traditionally cleaned and catalytically treated via chemical processes such as Fischer-Tropsch. However, as there is a variety of microorganisms that can assimilate syngas, this gas can be used as a substrate to produce different chemicals via biochemical routes. This chapter is dedicated to describe an efficient thermochemical-biochemical route of waste treatment. The gasification process, the design and the factors that affect the syngas composition are firstly described. Thereafter, the microbiology, biochemical reactions, metabolic pathways and process conditions toward production of several metabolic products from syngas such as carboxylic acids, ethanol, butanol, 2,3-butanediol, methane and biopolymers are presented. 

  • 277.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wainaina, Steven
    Niklasson, Claes
    Chalmers Technical University.
    Taherzadeh, Mohammad J
    University of Borås, Faculty of Textiles, Engineering and Business.
    Effects of Heavy Metals and pH on the Conversion of Biomass to Hydrogen via Syngas Fermentation2018In: BioResources, ISSN 1930-2126, E-ISSN 1930-2126Article in journal (Refereed)
    Abstract [en]

    The effects of three heavy metals on hydrogen production via syngas fermentation were investigated within a metal concentration range of 0-1.5 mg Cu/L, 0-9 mg Zn/L, 0-42 mg Mn/L, in media with initial pH of 5, 6 and 7, at 55 °C. The results showed that at lower metal concentration, pH 6 was optimum while at higher metal concentrations, pH 5 stimulated the process. More specifically, the highest hydrogen production activity recorded was 155.28% ± 12.02% at a metal concentration of 0.04 mg Cu/L, 0.25 mg Zn/L, and 1.06 mg Mn/L and an initial medium pH of 6. At higher metal concentration (0.625 mg Cu/L, 3.75 mg Zn/L, and 17.5 mg Mn/L), only pH 5 was stimulating for the cells. The results show that the addition of heavy metals, contained in gasification-derived ash, can improve the production rate and yield of fermentative hydrogen. This could lead in lower costs in gasification process and fermentative hydrogen production and less demand for syngas cleaning before syngas fermentation.

  • 278.
    Chandolias, Konstantinos
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Youngsukkasem, Supansa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taherzadeh, Mohammad
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rapid Bio-methanation of Syngas by High Cell-density in Reverse Membrane Bioreactor (RMBR)2015In: Advanced Membrane Technology VI: Water, Energy and New Frontiers / [ed] Dibakar Bhattacharyya (University of Kentucky, USA), Benny Freeman (University of Texas, USA), 2015Conference paper (Other academic)
  • 279.
    Chen, Ke
    University of Borås, Faculty of Textiles, Engineering and Business.
    Counterfeit as a Challenge to Chinese E-Commerce Platform—the case of Alibaba2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    With the development of Internet technology, e-commerce is becoming more and more popular nowadays. A tremendous number of small and medium size enterprises have emerged, selling goods in e-commerce platforms. However, the transactions of counterfeit products on e-commerce platforms are becoming more severe in global electronic commerce, particularly in Chinese online markets. Not only are consumers and brand-owners suffering the loss of money, but also the whole ecosystem of e-commerce is being damaged by counterfeit issues. Accordingly, e-commerce platforms, which serve as the third party of online businesses, have a significant role to play in this serious situation. How e-commerce platforms handle counterfeit problems can be quite urgent.This thesis chooses Alibaba as a special case to study, considering its e-commerce platform Taobao, which has a large market share or e-commerce market place and always suffers a bad reputation of counterfeits distribution, as the most suitable and representative e-commerce platform in China. The research uses both interviewing and documental data as different resources to study the case. Learning from the perspective of e-commerce platforms, combined with mechanism theory, principle-agent theory, trust system, reputation theory, and contestable market theory, this research wants to reach a deeper understanding of the challenge counterfeits have made in Taobao. What measures Alibaba has done and how these measures are going on are the research questions in this case.The results of this investigation shows that Alibaba did try several ways to combat against counterfeit problems such as building some specific mechanisms like “return-back system”, “Xiaoer” and “Mantianxing plan”, considering trust, reputation and information asymmetry factors. Many people show their appreciations and supports to Alibaba’s measures and the current situation of counterfeit in Taobao is eased by these measures. But there is still a long way to go and many more things could be done to face the counterfeit challenge.

  • 280.
    Cheng, Jingyuan
    et al.
    German Research Center for Artificial Intelligence (DFKI).
    Zhou, Bo
    German Research Center for Artificial Intelligence (DFKI).
    Lukowicz, Paul
    German Research Center for Artificial Intelligence (DFKI).
    Seoane, Fernando
    University of Borås, Faculty of Textiles, Engineering and Business. University of Borås, Faculty of Caring Science, Work Life and Social Welfare. Karolinska Institutet.
    Varga, Matija
    ETH Zurich.
    Mehmann, Andreas
    ETH Zurich.
    Chabrecek, Peter
    SEFAR AG.
    Gaschler, Werner
    SEFAR AG.
    Goenner, Karl
    ITV Denkendorf.
    Horter, Hansjürgen
    ITV Denkendorf.
    Schneegass, Stefan
    Hassib, Mariam
    University of Stuttgart.
    Schmidt, Albrecht
    University of Stuttgart.
    Freund, Martin
    University of Passau.
    Zhang, Rui
    University of Passau.
    Amft, Oliver
    University of Passau.
    Textile Building Blocks:Toward Simple, Modularized, and Standardized Smart Textile2017In: Smart Textiles: Fundamentals, Design, and Interaction, Springer, Cham , 2017, p. 303-331Chapter in book (Refereed)
    Abstract [en]

    Textiles are pervasive in our life, covering human body and objects, as well as serving in industrial applications. In its everyday use of individuals, smart textile becomes a promising medium for monitoring, information retrieval, and interaction. While there are many applications in sport, health care, and industry, the state-of-the-art smart textile is still found only in niche markets. To gain mass-market capabilities, we see the necessity of generalizing and modularizing smart textile production and application development, which on the one end lowers the production cost and on the other end enables easy deployment. In this chapter, we demonstrate our initial effort in modularization. By devising types of universal sensing fabrics for conductive and non-conductive patches, smart textile construction from basic, reusable components can be made. Using the fabric blocks, we present four types of sensing modalities, including resistive pressure, capacitive, bioimpedance, and biopotential. In addition, we present a multi-channel textile–electronics interface and various applications built on the top of the basic building blocks by ‘cut and sew’ principle.

  • 281.
    Chizaryfard, Armaghan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samie, Yassaman
    University of Borås, Faculty of Textiles, Engineering and Business.
    Pal, Rudrajeet
    University of Borås, Faculty of Textiles, Engineering and Business.
    New Textile Waste Management Through Collaborative Business Models for Sustainable Innovation2018In: Detox Fashion: Waste Water Treatment / [ed] S.S. Muthu, Singapore: Springer, 2018, p. 81-111Chapter in book (Refereed)
    Abstract [en]

    In most nations, textile waste management is recognized to be a multi-actor system; however most participating actors tend to play a significant role in handling and treating the textile waste single-handedly thus resulting in a very fragmented system fraught with many challenges. In addition, the main textile waste treatment, e.g. in Sweden is still incineration (nearly 55% of per capita disposal) resulting in low degrees of value generation. Nearly 20% of the waste is handled by ten major charities in Sweden. This highlights the necessity for the actors to perform in a network and expand their collaboration, thus move more efficiently towards development of a sustainable value innovation, and find an alternative new way to manage textile waste. Given this our study strives to investigate the challenges and opportunities of implementation of a collaborative business model for sustainable innovation. By taking the benefits of actor-, activity- and value-mapping technique, our study helps in gaining a better realization of the Swedish textile waste management system. The core values of actors have been identified along with the identification of their shared and conflicting values with the aid of a value mapping tool. Data was collected through semi-structured interviews from seven organizations representing the Swedish textile waste man- agement system. Overall our study provides a rich and descriptive picture of the participating actors, their activities, collaboration and value-orientations within the Swedish textile waste management system, and highlights the key drivers of a collaborative solution, viz. legislation, trust and shared understanding and communication, that can be foreseen to increase dialogue and collaboration among actors to support the movement from egocentric to a multi-actor business model. A clear benefit of such collaborative business models is substitution of incineration by higher degrees of reuse of textiles, which has high potential to generate positive environmental impact, through reduction of toxic effects of textile incineration and also new production processes.

  • 282.
    Chizayfard, Armaghan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Samie, Yasaman
    University of Borås, Faculty of Textiles, Engineering and Business.
    New waste management era through collaborative business models & sustainable innovation2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Swedish textile waste management ecosystem is recognized to be a multi-actor ecosystem as opposed to a single-actor scenario whereas actors tend to perform their activities single-handedly and in a fragmented manner. Participating actors, each play a significant role in handling and treating the textile waste but this fragmented system renders certain drawbacks. The main treatment of textile waste in Sweden is incineration which addresses environmental damages. This in particular is more worrying when textiles are used as a fuel. This highlights the necessity for the actors to perform in a network and expand their collaboration, thus move more efficiently towards development of a sustainable innovation and find an alternative for the current treatment of textile waste. Purpose: This study strives to investigate the challenges and at the same time opportunities of implementation of a collaborative business model for sustainable innovation. This has been achieved through taking benefits of value mapping tool and actor-mapping. The core values of actors have been identified which was continued by identification of their shared and conflicting values. Methodology: Pre-study was conducted in order to design and develop two mappings, “main actors mapping”, “actor’s activity mapping” which helped the authors and the interviewees to gain a better realization of the Swedish Textile Waste Management ecosystem through visualization. The process of data collection occurred through semi-structured interviews with Open-ended questions which resulted to rich detailed responses from the interviewees. Seven organizations as the representative of Swedish textile waste management ecosystem were reached and studied. The outcomes of the interview were analyzed by the aid of value mapping tool and led the authors to formulate the answer to the research question. Interview findings: Interview findings presents the outcome of the collected data in accordance with the purpose of the study and the answer to the proposed research question. Consequently, this chapter provides a description of the Activity classification in TWM eco-system in Sweden as an outcome of the pre-study, continued by expanding on the results of Actors mapping & their activities in TW eco-system and Activity mapping in relation to actors’ interactions, which were achieved by the aid of value mapping tool. This chapter is concluded by providing actors perspectives regarding the formation and the suitability of a collaborative business model for sustainable innovation on the basis of mapped values within textile waste scenario in Sweden. Analysis& Discussion: This study tends to present rich and comprehensive picture in a descriptive manner in regards with participating actors, their activities, collaboration and value-orientations within Swedish textile waste scenario and propose a solution to the identified short-comings of the system by investigating the potentials of a collaborative business model for sustainable innovation. The literature review confirm and support the interview findings and addresses the need for further dialogue and collaboration among actors while highlighting the need from moving from ego-centric business model to multi-actor business model. This chapter is concluded by the response to the research question.

  • 283.
    Chou, Viktor
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Elin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att arbeta med CSR i dagens samhälle: en studie om CSR-relaterad sponsring2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today's highly competitive business society, the company brand, which stands for its identity, image and reputation, function as a key factor for reliable and durable relationships between the company and its stakeholders. Sponsorship has become a useful approach that can improve the consumers association to companies that conventional advertising can´t. Working with sustainable development is very much in style at the moment. Sponsorship is therefore commonly used as a tool for CSR among listed Swedish companies. The purpose of this study is to increase the understanding to what makes CSR-related sponsorship successful. How sponsorship can be used as a tool while working towards sustainable development. The study is based on four listed companies in Sweden that operates in different industries. The approach we have chosen to take is a multiple-case study design using a qualitative perspective. We have also chosen to collect and process data using the technique of secondary analysis. An abductive reasoning was applied since more theory was needed to process the data collected.We feel that the studies available on the Swedish market today was very limited on the subject regarding how CSR-related sponsorship should be conducted. Therefore our main purpose was to provide more knowledge to be used in future research regarding the area of sponsorship. Our study could function as a guide to companies that want to develop their sustainability efforts through sponsorship.Our conclusion resulted in a model that we believe contain the most important factors to succeed in sponsorship as a tool of sustainability. The model can both act as a guide for companies that want to apply CSR-related sponsorship as well as an analysis template for evaluating existing work.

  • 284. Christia, Abdi
    et al.
    Setiowati, Arima Diah
    Millati, Ria
    Karimi, Keikhosro
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cahyanto, Muhammad Nur
    Niklasson, Claes
    Taherzadeh, Mohammad J.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ethanol production from alkali-pretreated oil palm empty fruit bunch by simultaneous saccharification and fermentation with mucor indicus2016In: International Journal of Green Energy, ISSN 1543-5075, E-ISSN 1543-5083, Vol. 13, no 6, p. 566-572Article in journal (Refereed)
    Abstract [en]

    Oil palm empty fruit bunch (OPEFB) is a potential raw material for production of lignocellulosic bioethanol. The OPEFB was pretreated with 8% sodium hydroxide solution at 100 °C for 10 to 90 min. Enzymatic digestion was carried out using cellulase and β-glucosidase at 45 °C for 24 h. It was then inoculated with Mucor indicus spores suspension and fermented under anaerobic conditions at 37 °C for 96 h. Sodium hydroxide pretreatment effectively removed 51-57% of lignin in the OPEFB and also its hemicellulose (40-84%). The highest glucan digestibility (0.75 g/g theoretical glucose) was achieved in 40 min NaOH pretreatment. Fermentation by M. indicus resulted in 68.4% of the theoretical ethanol yield, while glycerol (16.2-83.2 mg/g), succinic acid (0-0.4 mg/g), and acetic acid (0-0.9 mg/g) were its by-products. According to these results, the 11.75 million tons of dry OPEFB in Indonesia can be converted to 1.5 billion litres of ethanol per year.

  • 285.
    Christodoulou, Christina
    University of Borås, Faculty of Textiles, Engineering and Business.
    Walking Away from the Runway2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    How fashion is being presented today? A retrospective research into the history of the fashion shows in order to observe and examine the metamorphosis of the runway presentations of the present time. Fashion designers from the Swedish School of Textiles have participated in the thesis' interview as to express their point of view and elaborate on the issue.

  • 286.
    Christoffersson, Astrid
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hammarlund, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    PIEZOELEKTRISK TRYCKSENSOR: En undersökning om textil struktur och piezoelektricitet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this project was to create a sensor in textile material which can register and recognize different kinds of pressure. A suitable method has been developed in order to scientifically investigate and evaluate the sensitivity of the prototypes. The prototypes have been produced with a computerized hand weave machine and the materials used were polyester and piezoelectric PVDF-fiber, twisted with a conductive yarn, Shieldex®. When a force is applied to the PVDF-fiber, causing an extension of the fiber, a voltage is generated directly related to the applied force. The final prototype is a woven textile with integrated monofilaments and weft inserted in seven different layers to create a voluminous structure. An extension by the PVDF-fiber is there by enabled to occur which is related to the force applied onto the structure.

    Three equable prototypes were produced, each consisting four separated PVDF-fibers which were inserted with a distance of 1, 5 cm from each other. The prototypes were further attached one by one on a homemade ramp and the PVDF- and Shieldex®-fibers were connected to an oscilloscope. Different weights were then rolled from the top of the ramp, generating a voltage each time it pressures a fiber, which were seen on the computer software of the oscilloscope. The results were afterwards analyzed and evaluated using Excel.

    A clear relationship between applied force and generated voltage is shown although there is a great variety among the test results on each weight along with large standard deviations. The exact weight generating a specific voltage is therefore difficult to determine.

  • 287.
    Ciechomska, Agata
    University of Borås, Faculty of Textiles, Engineering and Business.
    COLOUR IN LOOPS: Exploring colour perception in relation to lightin weaving and hand-tufting technique2017Independent thesis Basic level (degree of Bachelor of Fine Arts), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The motivation for this MA work is based on the challenge to the preconception of hand-tufting through material, colour and light. When imagining a rug, a very specific image appears in our mind. Some details of that image could vary from person to person, but what is almost certain, dense and heavy, probably made out of wool, woven textile will pop up in front of our eyes.

    This work suggests a possibility of creating new expressions in design by the material driven approach. The investigation was led by practice based research including set up of experiments, experimental work and evaluation complementing the whole process. The exploration proved that qualities of monofilament yarn have a great ability to enhance colours as well as add certain kind of lightness to the hand-tufted piece. Furthermore, due to the transparency of monofilament yarn an interplay between the loops and the backing was possible, opening up for changes in colour perception.

    The outcome of the research is collection of woven and hand-tufted textiles contributing to the field of textiles by bringing new qualities to the hand-tufting technique.

  • 288.
    Ciera, L.
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Beladjal, L.
    Almeras, X.
    A model system to study resistance of biological compounds to melt extrusion process parameters.2013In: Proceedings of the 13th AUTEX World Textile Conference, Dresden, Germany May 22-24  2013., 2013, p. 1-6Conference paper (Other academic)
  • 289.
    Claeson Holmgren, Mathilda
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Göransson, Tilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cirkulär ekonomi på mikronivå: En fallstudie om hur ett mikroföretag imodebranchen kan agera för att sluta kretsloppet.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In Sweden 93% of the existing companies are microbusinesses. Despite this, there is a lack of research on how they can implement circular business models. The purpose of this study is to investigate what prerequisites a micro business within the fashion industry can have to implement a circular business model.

     

    Today’s economic system is supported by linear business models. This means that people buy, use and dispose of goods that may have a potential continuous economic value. Circular business models offer an alternative to the current economic system. They are based on reuse and recycling to upkeep economic value and cut down on byproducts that are harmful to the environment and people.

     

    Earlier research regarding circular economy, innovative business models and framework are presented in this study. Unstructured interviews with people working actively within fields such as reuse, recycle and eco-design have been held, as well as semi-structured interviews with the production manager and product developer at the case business of this study. The interviews have provided a wide knowledge around what prerequisites and course of action a micro business within the fashion industry can apply, to continue working against a more circular business model. The result of the study show that the micro business can operate in a circular manner, but require complementing activities and technologies regarding take back systems and external adoption factors.

  • 290.
    Claesson, Erica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Espeling, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redovisning av utsläppsrätter: En komparativ studie av 250 svenska företag2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    EU ETS is one of the EU’s instruments for reducing greenhouse gas emissions. The emission rights can be acquired through either free allocation from the Swedish Governmental Authority, Naturvårdsverket, or by trade, which is the basis for various valuation at cost. There are also different views of what kind of asset emission rights can be considered as, for example intangibles, inventories and financial assets. Previously there was a valid interpretation for the accounting of emission rights, IFRIC 3. Nowadays there is no regulation for the accounting of emission rights.The study aims to identify how 250 Swedish companies, covered by the EU ETS, account for the emission rights in the financial statements. Furthermore, the study aims to examine whether any differences between companies depends on the applied accounting standards. To examine differences and thus make a comparison, the companies have been divided into three main groups; Municipal standards, National standards and International standards.Previous research has concluded that the reporting of emission rights differ between companies both in terms of classification and valuation, which is confirmed by the study. The study states that 43 percent of the companies do not provide any information concerning the EU ETS. Furthermore, 20 percent solely provide information about the inclusion of EU ETS without reporting a value in the balance sheet. One reason could be to satisfy stakeholders' requirements and needs for financial information. It is 37 percent that reporting a value in the balance sheet. A majority classify the rights as intangibles or as inventories. Regarding the liability incurred by the emission rights the most common way to classify is as a current liability. The most frequently used method of valuation for both assets and liabilities is at cost.The accounting of emission rights varies both within and between the three groups. There are indications that companies applying the international standards, to a greater extent recognize emission rights than companies applying Swedish standards, which may be due to higher disclosure requirements. In the study, an analysis of the accounting for emission rights is performed based on stakeholder theory, legitimacy theory and institutional theory.The performed identification of how Swedish companies account for the emission rights has intended to highlight the problem that the accounting is not consistent.This thesis is hereinafter written in Swedish.

  • 291.
    Corkovic, Dajana
    University of Borås, Faculty of Textiles, Engineering and Business.
    Effektiv produktion genom plaggmåttlista: Kommunikation mellan konfektionsföretag och leverantör2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today it’s common for clothing companies to not make their own patterns for production. Instead they’re making detailed production specifications and measurement charts, which they send to the suppliers to start a product development process and production. Due to lack of time there’s a risk that the specifications are insufficient and this can result in misunderstandings and own interpretations, especially when it comes to measuring garments. The product development and the production can be affected negatively because of this, unnecessary prototypes are being made and the process is being protracted. There are, today, no guidelines on how to measure garments, therefore a measuring guide will be developed in this study and it’ll be tested to see if and how it can be helpful to make the production process more effective. The guide has been used to measure a pair of jeans and test persons have been measuring the same pair of jeans. The measurement values have been compiled and compared to each other but also to the current company’s acceptable tolerance values, this to evaluate if the guide can improve the product development and production efficiency. The study resulted in many differences in the measurements, several of them out of the company’s acceptable tolerance. This showed that it’s very important that the measurement descriptions and their sketches are clear and understandable.

  • 292.
    Costin-Weiterschan, Saskia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Matiou, Chrysoula
    University of Borås, Faculty of Textiles, Engineering and Business.
    Value Stream in the Reverse Supply Chain: Case Study of the Second-Hand Concept of a Swedish Multi-Brand Fashion Retailer2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    It has become increasingly a problem that fashion products reach their end-of-life when they are still usable. Today, a fast-changing wardrobe has gained importance which is directly linked to overloaded landfills of textile waste and scarcity of natural resources. The pressure on companies to act upon this unsustainable consumption pattern is increasing. Different strategies are currently in the development. Within reverse supply chains, products are collected from the original user for value recovery. This study focuses is in particular on the reuse of clothing without additional treatments.

    Purpose

    The aim of this study is to investigate the value stream of a traditional fashion retailer entering the second-hand business. At the same time, possible challenges and potential areas of improvement should be identified. The reuse of garments should provide consumers a more sustainable alternative for consumption. To serve this purpose, a case study was conducted to describe key activities and formulate suggestions.

    Methodology

    The research was conducted as a qualitative case study. The data collection included personal communication, process observation and an in-depth semi-structured interview. The findings were analyzed using a value stream mapping method.

    Findings and Discussion

    The data collection offered a holistic insight into the processes and motivation that are involved in the second-hand concept of the studied retailer. The findings concerning the reverse logistics were depicted in the current-state value stream map. This was adjusted to a possible future-state map based on improvements which were elaborated with the reviewed literature. Additionally, a recommendation for a performance measurement framework was developed.

    Research limitations

    The studied retail concept was still at its start-up stage at the time of the research. Therefore, only a limited amount of empirical data was available to collect. Furthermore, the research was conducted over a short period of time and the impact of the recommended improvements for the value stream could not be observed and evaluated. A future research is suggested to focus on the monitoring of the implementation of the future-state map. The success can be assessed with the help of the proposed performance measurement framework and based on that a new future-state map should be created to ensure continuous improvement.

  • 293.
    Csikasz, Simon
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hua, Yuyi
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att leda en fusion: en fallstudie om Orkla Foods Sweden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Surprisingly, research within mergers and acquisitions is scarce, and even more so when itcomes the leadership in these transformational changes. In this case study, we examine theOrkla Foods Sweden merger, which was implemented in 2013 and 2014. Abba Seafoods andFrödinge Mejeri were merged with Procordia, which, in turn, became Orkla Foods Sweden.The merger was probably the largest in the Swedish food industry, at the time it wasimplemented. It received a nomination for the communication efforts. Communication wasinstrumental throughout the process, and the leaders were well trained and prepared beforeand during the phases. We have focused on leadership and how it supports the change.Furthermore we used qualitative methods such as semi-structured interviews. This thesis wasable to establish a connection between different stages of a merger and the leadership thatsupports it. Several leadership styles could be linked to pre and post merger phases. Lastly,this thesis found that a comprehensive communication plan and organizational structureultimately enabled the leaders to succeed with their mission and goals. In many cases thisstudy can agree with Kotter and other pioneers within change, but new discoveries should beresearched further.

  • 294.
    Curtis, Amanda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Redesigning Together: Relearning Roles and the Value of Materials in the Overproduction of Fashion2018Doctoral thesis, monograph (Other academic)
    Abstract [en]

    What could cause greater upheaval in any system of trade than the consumer becoming the producer? 

    Even though there is a vast amount of information concerning the negative environmental and social impact that the overproduction of fashion contributes to, the industry still manages to attract and make more people into consumers as they are playing on the human need and desire for renewal. The purpose of this study is to learn more about collaborative approaches on a grassroots level that could contribute to reducing the growing mountain of second-hand garments created by this overproduction. 

    Based on the two premises that (1) everyone can be a designer at times, and (2) reutilization is a viable sustainable approach to deal with problems of waste, a third premise (3) an installation matters was put into practice as an installation containing an exhibition and a crafting workshop was organised in Mozambique, Mexico, Sweden and Singapore. Taking support from the two theoretical frameworks of community of practice and activity theory the participants’ activities and responses during the redesign of second-hand garments were analysed. The resulting installations can be said to have facilitated four different temporary communities of practice in which learning and artefacts were socially produced. 

    The project shows that people were attracted to and then inclined to participate in the proposed activities as they voluntarily chose to engage and find their own role in the process of reusing and redesigning materials that they previously had not considered using. Their resulting artefacts confirm the initial assumption that everyone can be a designer at times if given the opportunity. The project also shows that it is possible to use the concept of reutilisation and redesign to gather people from different socio economic backgrounds with different motivations, ages, cultures and pre-skills into a collaborative learning experience that also becomes a means of production. 

    To place the production process closer to consumers in this way changes people’s relationship towards the materials and processes needed for the production of fashion. They become closer to their personalised garment and their perception of waste materials changes. This revaluation of roles and materials could have an impact on the way people choose to continue to engage in fashion as they may either move away from the habit of buying new materials or begin to create affordable fashion from what already exists. If this initiative can become recurring within communities then significant difference could be achieved as people choose to turn waste into resource, satisfying their need for renewal and urge to be creative together whilst coming up with their own everyday approaches to sustainable fashion.

  • 295.
    Czari, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jarander, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Teoh, Josephine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Taggar och länkar - en ny era av marknadsföring på sociala medier2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The constant presence and continuous growth of social media has resulted in new challenges and opportunities for brands and entire industries. Today, Instagram and blogs are among the most popular and frequently used social media platforms where users, consumers, marketers, influencers, and brands communicate and can join forces to create synergies and expand their presence and widen their targeted audience.The purpose of this study is to establish in which ways marketers can use the new marketing techniques of tags and ad links on Instagram and blogs that affect Swedish consumers in their online purchasing processes. The study was conducted through the distribution of an online self-completion questionnaire to a snowball sample of 300 respondents. The results that have been reached are that trustworthiness connected to the source plays a big role in how consumers decide to act online, and which advertising messages they are likely to seek out and accept. It has also been noted that the occurrence of tags and ad links does not necessarily have to result in a purchase, but that tags and ad links are important intermediaries that catches consumers attention and serves as a gateway. Once the tags and ad links have been noticed there is a great chance that the consumer will follow the link to the specifically linked product and make a purchase, or browse to through other products as a time passing activity, or due to a curiosity or interest in the product.The results of this study are presented in English and will most likely not serve as a representation of the entire Swedish population but more likely as a reflection of the attitudes existing within the concerned sampling frame.

  • 296.
    Dahlberg, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Olsson, Camilla
    University of Borås, Faculty of Textiles, Engineering and Business.
    Vem får jobbet?: En studie om de kompetenser som efterfrågas för yrket inköpsassistent2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis is investigating how the recruitment process of buying assistants is working in theory and practice, and what competences the profession demands. This issue is currently important since the professional role as a buying assistant is difficult to define and theory has demonstrated that recruitment is aggravated by that. This may therefore lead to misrecruitments that can provide major consequences in a company. The topic is also relevant when changes in the fashion industry have influenced professional roles within the industry at a high rate, resulting in that the same profession has different meanings in different companies. The changes are requiring higher and partly new demands on recruiters in the industry. At the same time, a definition of the role as buying assistant has not been found. The study's purpose is to clarify the competences that are required to be employed as a buying assistant. The study investigates the question: What competences are required for a job as a buying assistant? The recruitment process will also be investigated. Based on the issue and the purpose, a qualitative study was most suitable. In the study, recruiters and buyers were interviewed through semi-structured interviews about the recruitment of buying assistants. The sample consisted of seven fashion companies from Sweden and Norway. Data from the interviews were transcribed and presented in the result chapter. The study’s results are presented in the following themes: Recruitment process, Social recruitment, Misrecruitment, Concrete competences and Abstract competences. In summary, the result of this study indicates that the professional role differs between different companies and that the fact that the role is undefined affects recruitment and may partly contribute to misrecruitment. Furthermore, the results show that there are both abstract and concrete competences that apply to the majority of companies and therefore contribute to the definition of the professional role as a buying assistant.

  • 297.
    Dahlby, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gustafson Sjöberg, Robin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Studie av ventilation i simhall: Med fokus på klorbaserade luftföroreningar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Public baths contributes significantly to the promotion of public health and wellbeing. To be able to supply a pleasant experience for bathers, a high quality of water and air is required. To avoid spreading of pathogens between bathers, Chlorine is used as a central component for disinfecting the water. Chlorine residues such as Trichloramine affect human health and are concentrated above the water surface and will remain in the breathing zone unless the pollution is carried away by air movement.Nolhaga public bath is undergoing a renovation and this report is a study of the new ventilation system which has been installed. To investigate the air flow pattern in the hall a CAD model of the space was created. CFD software was used to simulate airflow in the model. Results have also been compared with a smoke test, performed in a similar building. In addition to the suggested solution a different approach, with additional exhaust air vents placed at floor level, has been tested.The results show that the air speeds over the water surface are within the given recommendations. The air has a tendency to move around in the room with a recirculating behaviour where the supply air follows the roof to the back wall and then returns over the surface of the water. This kind of behaviour might be beneficial for removing Trichloramines if exhaust air vents are placed near the air supply units. This method uses the air movement to remove pollutants where the concentration is highest and removes them from the building. Performed smoke test gave only vague indications that the simulation results can be linked to actual air movement due to the small amount of information it provided.Due to the lack of time, knowledge and experience in the field, the uncertainty of the achieved results is great. Additional work in CFD and ventilation of public baths is required to enhance credibility of results.

  • 298.
    Dahlquist, Jennifer
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Haataja, Ida
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utsläppsrätter: Påverkas redovisningen av anglosaxisk och kontinental redovisningstradition?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Today, the effect of greenhouse gases is a well-known phenomenon. Not so long ago 195 countries signed the Paris agreement, a document which states that the countries will work together to achieve the goal of keeping the global warming below 2 degrees Celsius. Even before the entrance of this agreement measures were taken to reduce global warming. The introduction of an emission trading scheme is one such measure. The scheme tries to create economic incentives for companies to reduce their emissions of greenhouse gases. If no efforts are made in order to reduce their emissions, the companies will face extensive costs. However, the whole idea of an emission trading scheme is threatened by the fact that there is no guidance on how companies should report emission allowances in their financial reports. As a result of the lack of guidance companies will have to decide on their own if and how they should account for emission allowances. A further consequence of this is that many companies do not account for emission allowances at all. It is also a big variation among the companies that have chosen to account for emission allowances.In this study we investigate the variety through a different perspective. The purpose of this study is to explain why companies use different accounting methods when they account for emission allowances from an Anglo-Saxon and Continental view. The applied method of this study is a quantitative content analysis with qualitative elements on 32 Anglo-Saxon and 32 Continental companies´ annual reports. All of the companies are participants on an emission trading scheme and comply with IFRS.The study shows that there is a difference between Anglo-Saxon and Continental accounting for emission allowances. The study also shows that this difference can be explained by the characteristics that are typical for each accounting tradition. In general, Anglo-Saxon companies disclose less about their emission allowances than the Continental companies do. This fact can probably be explained by the audit profession’s strong position in the Anglo-Saxon accounting tradition. The study also shows that the Anglo-Saxon companies that have chosen to disclose are guided by the objective of their financial statements. Furthermore, the study shows that Continental companies use several different valuation methods, which can be explained by the strong connection between tax and accounting practice in the Continental countries. Another difference is that Continental companies more frequently gross the liability in the balance sheet, which is explained by the fact that Continental companies are considered more prudent. This study highlights how corporate accounting choices are influenced by the countries’ accounting traditions and confirm that these traditions still exist. These conclusions can provide a new perspective in the current effort to develop guidance regarding the accounting of emission allowances. We believe that guidance is necessary if the emission trading scheme shall fulfil its purpose, which it currently does not.

  • 299.
    Dahlström, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Specifikationsdokument till textila produkter inom fordonsindustrin.: Framtagning av specifikationsdokument enligt modebranschens praxis till ett svenskt företag inom fordonsindustrin.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is a bachelor's thesis in design technology carried out on behalf of a Swedish company that manufactures textile products for the automotive industry. The assignment concerns the development of product specifications, in this study the focus lies within sewing descriptions. The company is experiencing quality problems on its products, which they themselves derive from their product specifications. The study investigates which parts of the company's specifications cause problems as well as a solution to this. The specifications in this study are developed according to the fashion / textile industry's practice, where the specifications are adapted for textile products in the automotive industry. The new specifications are evaluated in the factory both theoretically and practically where a sewing test is performed entirely based on the new specifications and an evaluation form is filled in by the factory staff who reviewed both the old and new specifications. The different tests show that the new specifications are both easier to follow and understand, as well as provide better quality in the product; they also show that the new specifications according to the fashion industry's practice are preferred to the old ones.

  • 300.
    Darner, Stefan
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lam, Leah
    University of Borås, Faculty of Textiles, Engineering and Business.
    Svensson, Martin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Möjligheter och hinder vid transportkonsolidering: En väg mot cirkulär ekonomi2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, many transports are at a low rate of utilization. This means that shipping costs per product will be high and at the same time transports have a negative impact on the environment. Consolidating transports can increase the utilization rate for transports which minimizes costs and environmental impact. Increased utilization rates can also help companies move towards circular economics where the goal is to maximize their utilization of resources. However, for small and medium size companies it may be difficult to build up partnerships with other companies. These companies face different possibilities and obstacles in implementing transport consolidation, therefore this study will identify these.The study has been carried out in cooperation with 16 companies in Orust and has shown that the main obstacles to transport consolidation are customer requirements, product requirements and information sharing. The companies perceived that customer demand for short lead times would make it difficult to coordinate transport with other companies. Many companies also found that the product requirements of their products on transport would make transport consolidation difficult. However, the study showed that several companies had similar product requirements, which enables transport consolidation. Some companies also felt that there was no support and cooperation for the information sharing required for consolidation.The main opportunities identified were corporate culture and the desire to move towards a more sustainable distribution chain. The companies that participated in the interviews mentioned that they can see possibilities of transport consolidation if there was a way to easily coordinate transport. They are also active in the Orust Kretsloppsakademi that works for a sustainable Orust, which shows that there is an interest in becoming more sustainable.

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